Al-Hikmah University Journal

Zakah as one of the fundamental pillars of Islam needs to be clearly understood by every Muslim. The concept of Zakah in Islam is carrying out social responsibility for the sake of Allah which is also an act of Ibadah. This paper focused on the delineate objectives of Zakah which Islam wants Islam wants it to achieve and the analysis of the views of Ulama on the various items that Zakah is due on this is in view of the fact that our generation is witnessing a lot of changes and emergence of new economic ventures and modern sources of wealth, therefore there is need to acquaint the general Muslim populace with on the view of the Islam on such activities. Different opinions of jurists are expressed more especially on the zakatable items such as grains, animals, vegetables, gold and silver merchandize etc. to a large extent some emphasis was made on the possibility of taking out Zakah on commercial vehicles and rented houses, this is in view of the modern trends, that these items now form solid basis of business transactions in our society today which invariable attracts Zakah.